U.S. Pat. No. 4,114,209, Sandlin, discloses a tilting attachment for a bed in order to achieve those results. Sandlin further recognized the importance of shifting the axis about which the patient pivots near the position of the body in order to avoid any unpleasant swaying sensation caused by lateral displacement when the pivotal point is located below the foundation as for instance in the device disclosed in U.S. Pat. No. 4,152,795, Rodosta, et al. However, the design taught by Sandlin extends the tilting mechanism up to the level of the axis of rotation thus creating an unsightly and cumbersome apparatus. It would be highly preferable to devise a bed tilting attachment which can be hidden under the bed such as the Rodosta device, but which would create a tilting motion around an axis of rotation located much higher, and if possible, near the location of the body lying on the bed.